{"data":{"id":"us-co/c.r.s.-39-30-111","jurisdiction":"us-co","citation":"C.R.S. § 39-30-111","heading":"Department of revenue - enterprise zone data - electronic filing.","body":"(1) For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format.\n\n(2) to (4) Repealed.","path":["Title 39 - Taxation","Article 30 - Urban and Rural Enterprise Zone Act"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"09351f8a430e644de97f59d577a052c1e30546371d5959b0f6b1f8f740372f71","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-30-110","next":"us-co/c.r.s.-39-30-112"},"notice":"GroundRules: Original legal text. Not legal advice."}